COG905120 - Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: employer is part of a group of companies

Where it emerges at the initial visit that the employer/contractor is part of a group of companies, you should:

• obtain details of the
• name of the parent company
• number of subsidiaries
• location of subsidiaries
• ‘PAYE’ reference numbers where known
• explain to the employer/contractor that advice is needed on whether to
• continue the case, or
• suspend the case.

You should refer the papers to your manager with details. The manager will arrange for the case to be considered by:

LBS (EC) (COG904745)

L&C (RLLB) (COG904750), or

Public Bodies team (COG904755), as appropriate.